Year: 2025
Type: article
Study design: Observational Study
Abstract: This study aims to analyze the influence of internal control systems, human resource competency, and work motivation on the quality of local government financial reports. The research subjects were financial report preparers at 118 Regional Work Units (SKPD) of the South Kalimantan Provincial Government. Data were analyzed using multiple linear regression techniques. The results showed that the internal control system did not significantly influence the quality of financial reports. Human resource competency had no significant effect on the quality of financial reports. Conversely, work motivation had a positive and significant effect on the quality of financial reports. This indicates that motivational factors have a more dominant role in encouraging employee accuracy, discipline, and responsibility in preparing financial reports, resulting in reports that are relevant, reliable, timely, and understandable.
Institution: Lambung Mangkurat University
Language: English
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W7127087593